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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-standards-need-and-evolution/
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课程名称：会计标准委员会 课程概述：这节简短的讲座将使观众认识到统一会计实务的必要性，以及各个会计标准委员会采用的标准会计原则和财务报表重述框架，以便对全球跨境企业进行比较。会计标准的概念和监管框架是所有有志于从事财务和会计课程的候选人必须掌握的知识。该主题通常是许多知名财务和会计课程大纲中的第一部分。 通过本课程，您将了解到： - 什么是会计实务？ - 为什么需要共同的会计程序？ - 什么是监管机构？ - 为什么需要监管机构？ - 什么是GAAP（一般公认会计原则）？ - GAAP由谁发布？ - GAAP适用于谁？ - 会计标准委员会的发展，如CAP、APB、FASB、GASB和EITF。 - 美国GAAP与其他国家会计标准的比较。 - FASB与IASB的区别。 - 什么是IFRS（国际财务报告准则）？ - GAAP与IFRS之间的关键特征比较。 就业会计、财务报告等专业课程（如CA、CPA、CMA、ACCA）以及知名大学提供的本科和研究生课程都将此主题视为构建概念的基础。未来还将发布更多与这些概念相辅相成的视频，帮助观众更深入地理解会计和财务报告的基本概念。 欢迎您在评论区留下反馈意见，帮助我提高内容与讲座质量。如有任何疑问或需进一步的澄清，欢迎直接与我联系，我会很高兴进行回复。
This short lecture would enable the viewer to appreciate the need for uniform accounting practices, standard accounting principles adopted by each Accounting standards Board and framework to restate financial statements for comparison of cross border businesses globally.The conceptual and regulatory framework of accounting standards is a necessary knowledge all aspiring finance and accountancy course candidates must have. This topic is the first in the syllabus of most renowned courses on Finance and/ or accounting.You would be able to appreciate after this course,What are accounting practices?Why we need common accounting procedures?What is a regulatory body?Why is there a need for regulatory body?What is GAAP?Who issues the GAAP?To whom does GAAP apply?Evolution of Accounting standards boards like CAP, APB, FASB, GASB & EITFUS GAAP Vs. Accounting Standards of other countriesFASB Vs. IASBWhat is IFRS?A Comparison of key features between GAAP and IFRSProfessional courses such as CA, CPA, CMA, ACCA and even graduate and post graduate courses such as Bachelor's level and Master level programs offered by renowned universities include this topic as a foundational bed rock to build concepts upon.There are many more such concept videos that shall be posted shortly that complement and build upon the concepts one after the other that would equip the viewer to appreciate the concepts of accounting and financial reporting at the grass root level.Do leave in your comments and feedback to help me improve the content and quality of the lectures. You may also reach out to me directly for any clarifications or further queries. I would be glad to revert.# foundation# beginner # Accounting standards framework # B. Com # M. Com # Ca # CPA # CMA # Financial reporting # Finance courses # Accounting Basics #
